Georgia Code
Part 1 - General Provisions
§ 48-5-448. Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest

History. Ga. L. 1966, p. 517, § 17; Ga. L. 1976, p. 1529, § 17; Code 1933, § 91A-1938, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1999, p. 667, § 3A.

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 10 - Ad Valorem Taxation of Motor Vehicles and Mobile Homes

Part 1 - General Provisions

§ 48-5-440. Definitions

§ 48-5-441. Classification of Motor Vehicles and Mobile Homes as Separate Classes of Tangible Property for Ad Valorem Taxation Purposes; Procedures Prescribed in Article Exclusive

§ 48-5-441.1. Classification of Motor Vehicles for Purposes of Ad Valorem Taxation

§ 48-5-442. Preparation and Distribution of Uniform Evaluation of Motor Vehicles for Tax Purposes

§ 48-5-442.1. Definitions; Determination of Valuation of Commercial Vehicle for Ad Valorem Tax Purposes

§ 48-5-443. Ad Valorem Tax Rate

§ 48-5-444. Place of Return of Motor Vehicles and Mobile Homes

§ 48-5-445. Collection of Ad Valorem Taxes by Tax Collectors or Tax Commissioners

§ 48-5-446. Remittance of Taxes Collected to Tax Authority; Time

§ 48-5-447. Compensation of Tax Collectors and Tax Commissioners for Collecting Taxes; Rates; Agreed Rate in Case of Individual Adjustment; Procedure; Disposition of Commissions Pursuant to Local Acts

§ 48-5-448. Value of All Returned Motor Vehicles and Mobile Homes Included in Tax Digest

§ 48-5-449. Discretion of County Governing Authorities to Expend County Funds for Additional Help and Equipment

§ 48-5-450. Contesting Tax Assessments; Filing Affidavit of Illegality; Bond; Trial in Superior Court; Appeal

§ 48-5-451. Penalty for Failure to Make Return or Pay Tax on Motor Vehicle or Mobile Home